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MODEL KEPATUHAN MEMBAYAR PAJAK UMKM DI KOTA KEDIRI Renata, Felicia; Tohari, Amin; Kurniawan, Andy
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

The purpose of this research is to determine the impact of tax understanding, tax sanctions, tax rates, tax services, also tax knowledge on the compliance of MSME taxpayers in Kediri City in paying taxes. This research uses a quantitative approach with causal associative research techniques. The sample used in this research was 100 MSME taxpayers in Kediri City and was analyzed using the PLS approach using SmartPLS-4.0 software. The conclusion of this research is that tax understanding and tax services do not have a significant impact on the compliance of MSME taxpayers in paying taxes. While tax sanctions, tax rates, also tax knowledge have a significant impact on the compliance of MSME taxpayers in paying taxes
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSETS, DAN EARNING PER SHARE TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI PERIODE 2020-2023 Putri, Wilda Karisma; Puspita, Erna; Kurniawan, Andy
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This research is motivated by the fact that stock returns are the main factor desired by investors when carrying out investment activities in the capital market. In before investing, investors should analyze financial performance the company, in order to get the expected return. To assess company’s financial performance, investors can pay attention to factors that can affect stock returns. The aim of this research is to know the infuence of the current ratio, debt to equity ratio, return on assets and earnings per share on stock returns both partially and simultaneously infrastructure sector companies listed on the Indonesian Stock Exchange period 2020-2023. This research uses a quantitative causality approach. Sample in this research, it was obtained using a purposive sampling method based on predetermined criteria, with a population of 57 sector companies infrastructur, and the number of samples that meet the criteria is a 12 companies. The data analysis method used is multiple linier regression analysis with using IBM SPSS Statistics 23 software. Conclusions from the research results these are (1) Current ratio, debt to equity ratio, return on assets and earning per share partially has a significant effect on stock return in the company infrastructure sector listed on the IDX. (2) Current ratio, Debt to Equity Ratio, Return On Assets dan Earning Per Share simultaneously have a significant effect on stock return in infrastructure sector companies that are flat on the Stock Exchange Indonesian Effect.
PENGARUH GENDER, PENGHARGAAN FINANSIAL, LINGKUNGAN KELUARGA, MOTIVASI DAN PERSEPSI MAHASISWA TERHADAP MINAT MENJADI AUDITOR PEMERINTAH Satriyawan, Bambang; Solikah, Mar’atus; Kurniawan, Andy
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 4 (2025): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/f3kyyv32

Abstract

Penelitian ini bertujuan menganalisis pengaruh gender, penghargaan finansial, lingkungan keluarga, motivasi, dan persepsi mahasiswa terhadap minat menjadi auditor pemerintah. Latar belakangnya adalah pentingnya peran auditor dalam menjaga akuntabilitas sektor publik serta perlunya memahami faktor yang memengaruhi minat mahasiswa terhadap profesi tersebut. Penelitian dilakukan secara kuantitatif melalui survei pada 65 mahasiswa Akuntansi UNP Kediri dengan teknik purposive sampling, dan dianalisis menggunakan regresi linier berganda melalui SPSS versi 26. Hasil penelitian menunjukkan bahwa gender dan motivasi berpengaruh signifikan secara parsial, sementara penghargaan finansial, lingkungan keluarga, dan persepsi tidak. Namun secara simultan, kelima variabel berpengaruh signifikan. Penelitian selanjutnya disarankan untuk memperluas cakupan responden dan mempertimbangkan variabel tambahan seperti minat pribadi, pengalaman organisasi, serta pengaruh media sosial agar hasil lebih komprehensif.
Tingkat Kenyamanan Termal Ruang Terbuka Hijau di Kota Ternate Marasabessy, Much Hidayah; Ashari, Reyna; Adwan, Suhaimi A; Badrun, M Arfandi; Ela, Mutmaina Ela; Kurniawan, Andy; Fatrawana, Adesna; Nurjannah, Siti
MAKILA Vol 19 No 2 (2025): Makila : Jurnal Penelitian Kehutanan
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/makila.v19i2.19128

Abstract

Urban development has significantly altered microclimatic conditions and reduced environmental comfort within urban ecosystems. Green Spaces, as a component of urban forestry, play a vital role in restoring ecological balance by moderating air temperature and enhancing humidity through its vegetation structures. This study examines the contribution of urban vegetation to thermal comfort in three Green Spaces areas of Ternate City—Nukila Park, Oranje Fortress, and Cengkeh Afo—using the humidex index, which integrates air temperature and humidity to assess human thermal comfort. Data collection was conducted over 15 consecutive days at each site across three observation points representing varying canopy densities (dense, sparse, and no canopy) during morning, midday, and afternoon periods. The findings reveal that the highest humidex value occurred at Nukila Park (maximum 50.9 °C), while the lowest was recorded at Cengkeh Afo (minimum 33.6 °C). Dense canopy cover consistently contributed to lower humidex values, indicating its critical role in enhancing thermal comfort and mitigating urban heat stress. Despite all sites falling outside the “comfortable” category (<29 °C), variations in thermal comfort were primarily influenced by vegetation structure, canopy density, elevation, and the surrounding land use. These results underscore the strategic importance of urban forestry planning and the enhancement of vegetation cover to improve microclimatic conditions and support sustainable urban ecosystem management. This study also recommends increasing vegetation canopy cover through the management of green spaces based on local plant species.
KAJIAN TINGKAT KENYAMANAN RUANG TERBUKA HIJAU (RTH) TAMAN NUKILA KOTA TERNATE Ela Ela, Mutmaina; Kurniawan, Andy; Marasabessy, Much Hidayah
Jurnal Forest Island Vol 3 No 3 (2025): Jurnal Forest Island, September 2025
Publisher : Prodi Kehutanan Universitas Khairun

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Abstract

Ruang Terbuka Hijau merupakan suatu kawasan dimana penggunanya terbuka dan ditumbuhi berbagai jenis vegetasi. Tujuan penelitian ini untuk mengetahui tingkat kenyamanan Ruang Terbuka Hijau Taman Nukila Kota Ternate. Penelitian ini mengunakan metode observasi langsung dengan melakukan pengamatan pada lokasi tersebut selama 15 hari pengukuran pada tiga ruang yaitu: vegetasi terbuka,vegetasi agak terbuka dan vegetasi tertutup untuk mengukur suhu udara dan kelembapan udara %. Serta perhitungan mengunakan metode Temperatur Humidity Index (THI) untuk mendapatkan nilai kenyamanan. Nilai rata-rata suhu udara pada vegetasi terbuka adalah 33,490C dan nilai kelembapan uara % sebesar 64,56 % sedangkan nilai berdasarkan THI atau indeks kenyamanan pada ruang terbuka tidak termaksud dalam kategori nyaman karna nilai rata-rata THI yang didapatkan di ruang terbuka sangat tingi dengan nilai sebesar 27,06 0C hal ini disebabkan kurangnya vegetasi pohon pada vegetasi terbuka. Nilai rata-rata suhu udara 32,64 0C serta nilai kelembapan udara % sebesar 63,96 % dan nilai THI atau indeks kenyamanan yang didapatkan pada vegetasi agak terbuka dengan nilai sebesar 26,13 0C nilai THI yang didapatkan termaksut kategori nyaman karena pada ruang agak terbuka di tumbuhui oleh beberapa vegetasi. Nilai rata-rata pada suhu 0C yang didapatkan sebesar 31,03 0C dan nilai kelembapan yaitu 70,68 % sedangkan nilai rata-rata THI atau indeks kenyamanan yang diperoleh sebanyak 24,79 0C termaksud kedalam kategori sangat nyaman karena pada lokasi taman nukila di vegetasi tertutup banyak di tumbuhi vegetasi pohon yang rimbun sehinga dapat menyerap panas yang di pantulkan oleh sinar matahari.
Peran Standar Akuntansi, Sistem Informasi, Pengendalian Internal, dan Kompetensi SDM dalam Kualitas Laporan Keuangan Pemerintah Daerah R.W.H, RA. Jauza Hanun; Widiawati, Hestin Sri; Kurniawan, Andy
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1011

Abstract

enelitian ini bertujuan untuk menganalisis peran standar akuntansi keuangan, sistem informasi akuntansi, pengendalian internal, dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pada organisasi sektor publik. Penelitian dilakukan terhadap 49 pegawai yang terlibat dalam penyusunan laporan keuangan di Kabupaten Kediri. Metode analisis yang digunakan adalah regresi linier berganda dengan uji t untuk mengetahui signifikansi masing-masing variabel. Hasil penelitian menunjukkan bahwa hanya variabel kompetensi sumber daya manusia yang berpengaruh signifikan terhadap kualitas laporan keuangan, sedangkan standar akuntansi keuangan, sistem informasi akuntansi, dan pengendalian internal tidak menunjukkan pengaruh yang signifikan Implikasi penelitian ini menegaskan pentingnya peningkatan kompetensi sumber daya manusia melalui pelatihan teknis dan pemahaman mendalam terhadap praktik akuntansi publik agar kualitas laporan keuangan semakin andal dan transparan.   This study aims to analyze the role of financial accounting standards, accounting information systems, internal control, and human resource competence on the quality of financial statements in public sector organizations. The research was conducted on 49 employees involved in the preparation of financial statements in Kediri Regency. The analytical method used is multiple linear regression with a t-test to determine the significance of each variable. The results show that only the variable of human resource competence has a significant effect on the quality of financial statements, while financial accounting standards, accounting information systems, and internal control do not show significant effects. The implication of this study emphasizes the importance of improving human resource competence through technical training and a deep understanding of public accounting practices to enhance the reliability and transparency of financial statements.  
Pelatihan Pembuatan Pupuk Organik Berbahan Dasar Limbah Kulit Singkong pada Masyarakat Sekitar Kampus IV Universitas Khairun Nurhikmah, Nurhikmah; Arif, Nurfadhilah; Kurniawan, Andy
Madaniya Vol. 6 No. 3 (2025)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.1355

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Penggunaan pupuk kimia saat ini di Indonesia masih tergolong cukup tinggi, terutama di kalangan para petani. Penggunaan pupuk kimia jika dilakukan secara berlebihan tanpa diimbangi dengan pupuk organik dapat menimbulkan permasalahan lingkungan. Upaya yang dapat dilakukan untuk mengurangi ketergantungan terhadap pupuk kimia yaitu edukasi tentang pentingnya penggunaan pupuk organik dan pelatihan. Masyarakat yang berada di sekitar Kampus IV Universitas Khairun, tepatnya di Dusun Bangko Halmahera Barat pada umumnya masih menggunakan pupuk kimia dalam setiap kegiatan pertanian yang dilakukan. Kebutuhan masyarakat Dusun Bangko akan pupuk kompos organik melatarbelakangi pengabdian masyarakat ini untuk memberikan pelatihan terkait pembuatan pupuk kompos berbahan dasar kulit singkong untuk meningkatkan kesuburan tanah dan mengurangi ketergantungan pada pupuk anorganik. Metode pelaksanaan pelatihan ini terdiri dari beberapa tahapan, yaitu sosialisasi tentang pupuk organik, pelatihan pembuatan pupuk organik berbahan dasar limbah kulit singkong, dan evaluasi. Kegiatan ini diharapkan dapat memberikan kontribusi dalam memperbaiki maupun meningkatkan kesuburan tanah pertanian masyarakat untuk meningkatkan produksi tanaman.
Penguatan Kapasitas Kelompok Pasca Izin Perhutanan Sosial di Kelurahan Foramadiahi, Maluku Utara Kurniawan, Andy; Sapsuha, Yusri; Arif, Nurfadhilah; Hadun, Ramli; Rasulu, Hamidin; Marasabessy, Much Hidayah; Tamrin, Mahdi
Madaniya Vol. 6 No. 3 (2025)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.1363

Abstract

Penguatan kapasitas kelompok tani hutan merupakan cara terstruktur untuk meningkatkan pengetahuan, keahlian, dan kemampuan masyarakat agar bisa mengelola hutan secara lestari dan berkelanjutan. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas kelompok tani hutan di Kelurahan Foramadiahi, Ternate, Maluku Utara, yang dikenal memiliki sejarah panjang dan potensi sumber daya alam melimpah. Fokus utama kegiatan adalah penguatan pemahaman dan keterampilan petani terkait komoditas unggulan cengkeh, pala, dan kopi. Metode yang digunakan meliputi sosialisasi dan pelatihan dan diakhiri dengan evaluasi. Peserta kegiatan, yang berjumlah 30 orang, menunjukkan antusiasme tinggi. Hasil evaluasi menunjukkan adanya peningkatan signifikan pemahaman peserta dalam konsep penguatan kapasitas kelompok. Jumlah peserta yang paham meningkat drastis menjadi 25 orang, sementara yang cukup paham berkurang menjadi 5 orang, dan tidak ada lagi peserta yang tidak paham. Hasil ini menyimpulkan bahwa kegiatan yang dilakukan sangat efektif dalam meningkatkan pemahaman masyarakat Foramadiahi tentang konsep penguatan kapasitas kelompok untuk pengembangan potensi tani hutan.
The Influence of Artificial Intelligence Integration, Customer Technology Proficiency, Innovation Culture on E-Commerce Adoption and Its Impact on Marketing Performance With Entrepreneurial Orientation as a Moderation Variable Kurniawan, Andy; Prihandono, Dorojatun
Devotion : Journal of Research and Community Service Vol. 6 No. 9 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i9.25540

Abstract

This research is motivated by the low level of e-commerce adoption among Kendal's MSMEs, despite the government's implementation of various initiatives to support digital transformation. This study aims to analyze the influence of artificial intelligence integration, customer technological skills, and a culture of innovation on e-commerce adoption and its impact on marketing performance, with entrepreneurial orientation as a moderating variable. The sampling technique used in this study was a non-probability sampling method, namely purposive sampling, using primary data sources. The population included all MSMEs in Kendal. The sample consisted of 300 respondents, all MSMEs in Kendal. Data collection was conducted using an online questionnaire via Google Forms. Data processing used Partial Least Square Structural Equation Modeling (PLS-SEM). The results showed that AI integration had a positive and significant effect on marketing performance for MSMEs in Kendal Regency. AI integration has a positive and significant effect on E-commerce Adoption for MSMEs in Kendal Regency. Customer Technology Savviness has a positive (0.948) and significant effect on Marketing Performance for MSMEs in Kendal Regency. Customer Technology Savviness has a positive and significant effect on E-commerce Adoption for MSMEs in Kendal Regency. Innovation Culture has a positive and significant effect on Marketing Performance for MSMEs in Kendal Regency. Innovation Culture has a positive and significant effect on E-commerce Adoption for MSMEs in Kendal Regency. E-commerce adoption has a positive and significant effect on marketing performance for MSMEs in Kendal Regency. Entrepreneurial orientation moderates the strengthening relationship between e-commerce adoption and MSME marketing and is significant.
Suitability of Community based Mangrove Ecotourism Land in Lelilef Waibulan Village, Weda Tengah District Ismail, Hamid; Kurniawan, Andy; Sujud, Suratman; Hadun, Ramli; Sofyan, Adnan; Umasugi, Buhari; Sapsuha, Yusri; Abubakar, Salim
Jurnal Biologi Tropis Vol. 24 No. 3 (2024): July - September
Publisher : Biology Education Study Program, Faculty of Teacher Training and Education, University of Mataram, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jbt.v24i3.7477

Abstract

The development of mangrove ecotourism is one of the efforts to utilize environmental services from coastal areas sustainably. Ecotourism in mangrove forests is seen as being able to synergize with real forest ecosystem conservation measures. The purpose of the study was to determine the suitability of community-based mangrove ecotourism land in Lelilef Waibulan Village, Weda Tengah District based on ecological, socio-economic and supporting aspects. Data collection procedures include observations of biophysical conditions (mangrove vegetation, biota objects, tides), interviews with interviews using Purposive sampling techniques. The results of the study obtained the mangrove forest area of Lelilef Waibulan Village is very suitable to be developed as a mangrove ecotourism area both from ecological, socio-economic and supporting aspects.